CFE-Law無料問題集「ACFE Certified Fraud Examiner」

質問 1

Cory has been charged with lax evasion for filing a false tax return. As a defense, Cory claims that he made an honest mistake due to the tax law's complexity, and he did not intentionally submit an incorrect tax return If the court finds that his mistake was in good faith the most likely will NOT be found to have "willfully'" engaged m fraudulent actions to avoid reporting or paying his taxes.

（A）False

（B）True

正解：B 解答を投票する

質問 2

Under the World Bank Principles for Effective Insolvency and Credit/Debtor Regimes (World Bank Principles), which of the following parties should administer the debtor's estate in liquidation bankruptcy proceedings?

（A）The jurisdiction's commerce department or equivalent agency

（B）An independent insolvency representative

（C）The creditor with the largest claim against the debtor

（D）The debtor, supervised by an independent insolvency representative

正解：B 解答を投票する

質問 3

Which of the following statements concerning fact finders in criminal trials in common law jurisdictions is MOST ACCURATE?

（A）A judge is typically responsible for factual findings

（B）The presence of a jury is always required to make factual findings in a common law criminal trial

（C）Juries usually serve as the fact finder in serious cases

（D）A panel of a professional judge and lay judges usually serves as the fact finder in serious cases

正解：A 解答を投票する

質問 4

Grant, a fraud examiner is investigating Beatrice for embezzlement on his employer's behalf. During his investigation. Grant learns that Beatrice has cheated on her spouse and he tells several of Beatrice's coworkers about it Beatrice discovers that Grant revealed the unflattering (albeit true) information about her and decides to file a claim of defamation against Grant. Which of the following is the BEST explanation of why Beatrice will not win her defamation case?

（A）The news was not communicated to enough people

（B）The communications to the subject's coworkers were privileged

（C）The information was true

（D）The statement was not printed and distributed

正解：C 解答を投票する

質問 5

Which of the following statements concerning judgments involving parties in multiple jurisdictions is MOST ACCURATE?

（A）Whether a foreign judgment is enforceable always depends on where the defendant's assets are located

（B）Whether a foreign judgment is enforceable might depend on whether the two jurisdiction have an enforcement treaty

（C）If a party obtains a judgment in one jurisdiction, that party will automatically be able to enforce the judgment wherever the defendant resides

（D）If a party obtains a judgment in one jurisdiction, that party will automatically be able to enforce the judgment in any jurisdiction

正解：B 解答を投票する

質問 6

IBC Manufacturing is a private company in a jurisdiction in which the public has the legal right to be free from unreasonable search and seizure by government authorities. An investigator at IBC searches the desk of Denise an IBC employee and finds illegal narcotics. The investigator seizes the narcotics and turns them over to members of law enforcement. The investigator violated Denises rights by failing to obtain a search warrant before conducting the search

（A）False

（B）True

正解：B 解答を投票する

質問 7

In jurisdictions that allow for corporate criminal liability which of the following is typically required for the corporation to be vicariously liable for the acts of one of its employees?

（A）The employee was acting within the scope of their employment

（B）Management was directly involved with the offense

（C）The corporation had previous violations of a similar nature

（D）Management knew of the underlying offense but did not correct it

正解：A 解答を投票する

質問 8

Which of the following is NOT required for a contract transaction or scheme to be classified as an investment contract?

（A）An investment of money or other asset

（B）Profits derived solely from the investor's management activity

（C）investment m a common enterprise

（D）The expectation of making a profit

正解：B 解答を投票する

質問 9

Which of the following statements concerning money services businesses (MSBs) is INCORRECT?

（A）A currency exchange is classified as an MSB.

（B）MSBs tend to have a tower money laundering risk than other financial institutions.

（C）A check cashing company is classified as an MSB.

（D）MSBs are generally less strictly regulated than traditional financial institutions.

正解：D 解答を投票する

質問 10

Which of the following schemes involves disguising money from illegal nonbusiness sources by recording more income on a business's books than the business actually generates?

（A）Structured deposits

（B）Overstate revenues

（C）None of re above

（D）Trade-based laundering

正解：B 解答を投票する

CFE-Law 無料問題集「ACFE Certified Fraud Examiner」

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